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<h1>Auditors must verify fixed asset records, statutory dues, and compliance with Companies Act, 2013 under Auditor's Report Order, 2016.</h1> The auditor's report for companies under the Companies (Auditor's Report) Order, 2016 must address several key areas. It should confirm whether the company maintains proper records of fixed assets, conducts regular physical verification of assets and inventory, and holds title deeds for immovable properties. The report must assess the compliance of loans, investments, and deposits with relevant sections of the Companies Act, 2013, and directives from the Reserve Bank of India. It should also verify statutory dues, loan defaults, application of raised funds, and any fraud or managerial remuneration issues. Additionally, compliance with related party transactions, preferential allotments, non-cash transactions, and necessary registrations must be examined.